Making changes to your tax return, requesting a review, or making an appeal

Changes to your latest tax return

If you want to change, correct or add any details to your latest tax return before receiving a decision regarding final tax, you can file a new tax return.

File a new tax return using our e-service

The easiest way for you to make changes is to log into our e-service “Income Tax Return 1” (“Inkomstdeklaration 1”), as long as it is open. The e-service shows the effect each change will have on your final tax. Submit your revised tax return when you have finished making your changes. You will receive a receipt directly.

File a new tax return on paper

If you cannot use the e-service, you can submit a new paper tax return by post. If you need a new paper form, you can order it via our e-service for requesting forms, “Beställ blanketter”. Select “Inkomstdeklaration 1” (“Income Tax Return 1”).

• Request forms (in Swedish)

Alternatively, you can request a tax return form by contacting our tax information service, or by visiting a Swedish state service centre in person.

If you need to make changes, you must fill in the entire tax return form and any relevant annexes. Send your tax return and annexes to the address stated on the tax return.

Alternatively, you can email your tax return and annexes to us by filling in our online contact form. Select “Yes” under “Ongoing case”.

• Contact form

Requesting a review

You can request a review of our tax decision if you:

• wish to make changes or additions to your tax return after we have reached a decision regarding final tax
• are not satisfied with our decision

You can request a review regarding any of the past six income years. This means that in 2025, you can request a review regarding income year 2019 onwards. If you wish to request a review regarding several income years, you only need to make one request.

Remember to pay all tax and interest charges due

Keep in mind that you must pay the tax and interest charges specified in the original decision notice, even if you request a review. If we change our decision on your final tax, we will adjust the amount of tax you are due to pay accordingly. If our revised decision means that you have paid too much tax, we will refund the excess amount.

Tax payment respite

If you wish to apply for payment respite, you can do this when you request a review.

• Tax payment respite (in Swedish)

Making additions or changes after receiving your final tax decision notice

If you have received a final tax decision notice and wish to make a change or addition to your tax return, you must request a review.

Making changes or additions to details in your latest tax return

If you wish to make changes or additions to your latest tax return, the easiest way to request a review is through our e-service “Income Tax Return 1” (“Inkomstdeklaration 1”). The e-service shows the effect each change will have on your final tax. You will receive a receipt when you have filed your amended tax return.

If the e-service has closed for the year, or if you cannot use the e-service, you can submit your review request to us by email or post.

Making changes or additions to details in previous tax returns

If you wish to request a review regarding an earlier income year, you can submit your review request to us by email or post.

If you are not satisfied with our decision

If you have received a final tax decision notice and disagree with our decision, you can ask us to review it. The easiest way to do this is to email us. Alternatively, you can send us a letter or use our review form. State what you disagree with and attach any supporting documentation you have.

Details that must be included in your review request

When you request a review, it’s important to:

• state that you’re requesting a review
• provide your personal identity number
• include your contact details (name, address, telephone number and email address)
• specify which decision you want us to review
• state which details you wish to change, and why
• include any relevant documentation or tax return annexes

If you have a representative, you must attach a power of attorney signed by you. Your representative’s name, address and telephone number must also be included.
Any annexes or forms that you submit must relate to the income year in question.

Review request (SKV 6891) External link.

The easiest way to submit your review request with all the relevant annexes and supporting documentation, is by emailing us. You will then receive a receipt confirming that we have received your request. Alternatively, you can make your review request by sending us a letter, but please note that you will not receive a receipt.

Send us an email

You can email your tax return and annexes to us by filling in our online contact form. Select “Yes” under “Ongoing case”.

• Contact form

Submissions by mail

Mail your review request to the Swedish Tax Agency at the following address:

Skatteverket

205 30 Malmö

Appealing against a decision

You can appeal against a decision if you want it to be reviewed by the administrative court. When we have received your appeal, we will review your case. If we do not change our decision according to your wishes, we will refer your case to the administrative court.

You can submit an appeal against a decision reached by the Swedish Tax Agency relating to any of the past six income years. This means that in 2025, you can appeal against decisions relating to income year 2019 onwards.

You can appeal by writing us a letter or by using the Swedish Tax Agency’s appeal form.

• Appeal form (SKV 6890, in Swedish)

Keep in mind that you must pay the tax and interest charges specified in the original decision notice, even if you appeal against the decision. If we change our decision on your final tax, we will adjust the amount of tax you are due to pay accordingly. If our revised decision means that you have paid too much tax, we will refund the excess amount. If you wish to apply for payment respite, you can do this when you appeal.

• Tax payment respite (in Swedish)

Details that must be included in your appeal

In your appeal, you must:

• specify which decision you want to appeal against
• provide your personal identity number
• include your contact details (name, address, telephone number and email address)
• explain why you disagree with our decision
• outline how you think the decision should be changed

Examples of documents that you can submit with your appeal:

• supporting documentation to which you wish to refer
• a written outline of other things that you want the court to know and take into account
• a power of attorney if you have a representative (their name, address and telephone number must be included)

Send us an email

Email your appeal to the Swedish Tax Agency via our online contact form. Select “Yes” under “Ongoing case”.

• Contact us

Submissions by post

Send your appeal by post to the Swedish Tax Agency at the following address:

Skatteverket
205 30 Malmö

Tax payment respite

You can apply for payment respite for the share of tax to which the review or appeal relates. You can normally only be granted payment respite if it is probable that you will not have to pay the tax following the review or appeal. That’s why it’s important to submit documentation that supports the need for an adjustment. You can only be granted payment respite for other reasons in exceptional cases.

Keep in mind that you must pay interest charges during the payment respite period if a revised decision still requires you to pay the tax.

Here’s how to apply for payment respite

To apply, fill in and submit form SKV 4311. The simplest way is to submit your payment respite application with your review request or appeal.

• Application: Tax payment respite (SKV 4311, in Swedish)